If you worked in Oregon at least part of the year or had some other income from the state, regardless of your physical location, you'll need to determine if you have the obligation to file a state return this tax year. Unlike some other states, Oregon doesn't currently have its own electronic filing option on its website, so you'll need to look into third-party options. However, the state's tax website does have tax forms to download as well as places to submit tax payments, request a filing extension, estimate your tax liability and track your refund.
Who Must File Oregon Income Taxes?
Oregon sets various gross income thresholds for resident and nonresident taxpayers and considers your filing status as well. The state considers your total income from all Oregon sources, such as regular employment, investment income and gains from property sales.
If you're a full-year resident who's not over 65 or blind, you'd need to complete a return when your gross income exceeds $6,590 if filing single or $13,175 if filing jointly. The thresholds would rise to $7,790 if you're 65 or older and filing single and to $15,175 if filing jointly with a spouse who's also 65+.
Nonresidents and part-year residents have much lower tax filing thresholds. If filing single, you'd need to do an Oregon tax return with $2,350 in gross income. This goes up to $4,700 when married and filing jointly.
You can view this page on Oregon.gov to see charts that will show your exact tax filing threshold.
What Are the Forms to Use?
The Oregon Department of Revenue (DOR) has three tax forms for taxpayers depending on residency status. If you're a full-year resident, you'll use Form OR-40, while you'll use OR-40-P if either you or your spouse is a part-year resident. On the other hand, you'll use Form OR-40-N if you or your spouse is a nonresident. You can view the state's rules if you're unsure which form applies to your tax situation.
Any of these tax forms will include what you need to report your Oregon income and take advantage of various tax credit and deduction options. For example, you can opt for itemized deductions versus the standard deduction, check eligibility for the earned income credit and get a personal exemption credit.
What Is the Tax Rate in Oregon?
Oregon uses four tax rates for the 2021 tax year based on your filing status and taxable income:
- 4.75 percent: 0 to $3,650 (filing single or separately), $0 to $7,300 (filing jointly or head of household)
- 6.75 percent: $3,651 to $9,200 (filing single or separately), $7,301 to $18,400 (filing jointly or head of household)
- 8.75 percent: $9,201 to $125,000 (filing single or separately), $18,401 to $250,000 (filing jointly or head of household)
- 9.9 percent: $125,001 or higher (filing single or separately), $250,001 or higher (filing jointly or head of household)
You can use Oregon's income tax calculator to find your specific tax liability.
What Are the Filing Deadline and Extension Process?
Oregon's personal income tax return filing deadline for the 2021 tax year falls on April 18, 2022. It comes a little later than the usual April 15 IRS deadline due to the holiday and weekend. The state expects both your Oregon tax return and full tax payment by this date.
If necessary, you can get an extra six months and move your tax filing due date to Oct. 17, 2022. You automatically get a state tax filing deadline extension if you request a federal tax extension. Otherwise, you can get a state-only extension if you complete Form OR-40-EXT by mail or online. In either case, you'll need to send the Oregon DOR an extension payment for taxes due.
What Are the Penalties for Late Filing and Underpayment of Taxes?
Oregon's income tax penalties apply when you both have a tax liability and don't file by your due date, which may be the original or extended deadline. A penalty of 5 percent of your unpaid tax amount applies as soon as you're late on your payment and return.
If three months pass after your tax due date, Oregon adds another 20 percent penalty. If you end up not filing at all for the tax year, you'll face a 50 percent penalty.
Where Do I Mail/E-file My Oregon Return?
You can look into third-party tax preparation services – such as TaxSlayer, TurboTax and TaxAct – or hire a tax professional to e-file your Oregon return. If your income doesn't exceed $72,000, you could qualify for the IRS Free File program, where some online tax service providers let you file your Oregon return for free alongside your federal return.
If you download and complete the fillable Oregon income tax forms, the Oregon DOR address to use depends on whether the forms have a 2-D barcode and whether you owe taxes. You'll use one of these four addresses:
- 2-D barcode with a refund or no tax liability: P.O. Box 14710, Salem, OR 97309-0460
- 2-D barcode with taxes owed: P.O. Box 14720, Salem, OR 97309-0463
- Non-2-D barcode with a refund or no tax liability: P.O. Box 14700, Salem, OR 97309-0930
- Non-2-D barcode with taxes owed: P.O. Box 14555, Salem, OR 97309-0940
How Do I Pay Taxes Due?
You have a few options for paying your Oregon state taxes online. First, you'll find a "Make a Payment" link under "File & Pay" on the Oregon Revenue Online website. You can then arrange a tax payment for a fee with a debit or credit card or free with a bank account. Second, you could pay through third-party tax filing software using the same kinds of payment methods and any fees incurred.
You can also pay with a paper check or money order if you fill out the Form OR-40-V payment voucher. You can simply include it with your individual income tax return when you mail it. Otherwise, you can send the payment and voucher separately to the following Oregon DOR address: P.O. Box 14950, Salem, OR 97309-0950.
You can get help if your financial situation makes it hard to pay your Oregon taxes and you can prove financial hardship. The state may give you a payment plan for as long as three years if you call 503-945-8200 or request the plan through the Oregon Revenue Online portal.
Where Can I Check My Oregon Refund Status?
As long as no issues arise with your state tax return, you should get the refund within a few weeks of the Oregon DOR processing it. This means you can expect an e-filed return to lead to a faster refund than a paper return. Selecting direct deposit will also lead to a quicker refund with either filing option.
You can click the "Where's My Refund?" link under "Refunds" on the Oregon Revenue Online page to get information about your Oregon tax refund status. Have your Social Security number and refund amount handy since the form requests both. Another option involves calling 1-800-356-4222 and providing the same details to the automated system.
What About Oregon Taxes if You’re Self-employed?
If you're a single-member limited liability company or sole proprietorship, you'll usually use the personal income tax forms. Your OR tax rates should also be the same as for individuals since the business rates are reserved for those treated as corporations.
What About Oregon Taxes if You’re a Business?
Oregon has a corporation tax rate of 6.6 percent for income not exceeding $1 million and 7.6 percent for income beyond that. The state has separate tax forms for different corporation types. You can check the Oregon DOR's businesses page for specific tax information.
Rates and dates in this article are correct as of publication. But check for any changes with the Missouri Department of Revenue before you file.
- IRS: Free File: Do Your Federal Taxes for Free
- Oregon Department of Revenue: Mailing Addresses
- Oregon Department of Revenue: What Form Do I Use?
- Oregon Department of Revenue: Oregon Personal Income Tax: Credits
- Oregon Revenue Online: Home
- Oregon Department of Revenue: What’s New for Tax Year 2021
- Oregon Department of Revenue: Need More Time to File?
- Oregon Department of Revenue: Penalties and Interest for Personal Income Tax
- Oregon Department of Revenue: Payments
- Oregon Department of Revenue: Payment Plans
- Oregon Department of Revenue: 2021 Tax Rate Charts for Part-Year and Non-Resident Taxpayers
- Oregon Department of Revenue: Do I Need to File?
- Oregon Department of Revenue: Personal Income Tax Calculator
- Oregon Secretary of State: Government Finance: Taxes
- Oregon Department of Revenue: Businesses
Ashley Donohoe has written about business and technology topics since 2010. Having a Master of Business Administration degree, bookkeeping certification and experience running a small business and doing tax returns, she is knowledgeable about the tax issues individuals and businesses face. Other places featuring her business writing include Zacks, JobHero, LoveToKnow, Bizfluent, Chron and Study.com.